Kaminsky Ltd manufactures belts and braces. The firm is organised into five departments. These are belt-making, braces-m

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Kaminsky Ltd manufactures belts and braces. The firm isorganised into five departments. These are belt-making,braces-making, and three service departments – maintenance,warehousing and administration. Direct costs are accumulated foreach department. Factory-wide indirect costs (which are fixed forall production levels within the present capacity limits) areapportioned to departments on the basis of the percentage offloor-space occupied. Service department costs are apportioned onthe basis of estimated usage, measured as the percentage of thelabour hours operated in the service department utilized by theuser department.